Subheading · Chapter 03 · Heading 0303

0303.42

0303.42: Yellowfin tuna (Thunnus albacares)

Subheading 0303.42 belongs to heading 0303 (fish, frozen, excluding fish fillets and other fish meat of heading 0304) in chapter 03.

What you pay

Importing into UK

Customs duty 20% · specific or compound duty standard rate · across 2 national lines depends on the country of origin
Additional duties and charges 4 additional measures Import requirements: 5
VAT 0.00 % import VAT
Duty calculatorCalculate duty and taxes →

Rates by national line · UK Global Tariff

UK lines →
  1. 0303 42 00 00 Yellowfin tuna (thunnus albacares)
  2. 0303 42 20 00 For the industrial manufacture of products of heading 1604
  3. 0303 42 90 00 Other 20%

Additional duties and import rules

Charges on top of the customs duty, and rules the goods must meet at the border.

Additional duties and charges 4

  • Additional dutyAdditional duties 35%
    Applies to goods from
    Belarus, Russia
    Legal act
    2022 No. 833
    Documents
    • 9018
  • Duty suspensionNon preferential duty under end-use Free
    Applies to goods from
    all countries
    Legal act
    S.I. 2020/1430
    Documents
    • N990 EUS - Authorisation for the use of end use procedure (Column 8c, Annex A of Delegated Regulation (EU) 2015/2446)
    Tariff lines
    on 1 of 2 lines
  • Duty suspensionAutonomous tariff suspension Free
    Applies to goods from
    all countries
    In force
    until 31 December 2028
    Legal act
    2020 No. 1435
    Tariff lines
    on 1 of 2 lines
  • Tariff quotaNon preferential tariff quota Free
    Applies to goods from
    all countries except Austria, Belgium, Bulgaria, Cyprus, Czechia, Germany, Denmark, Estonia, Spain, Finland, France, Greece, Croatia, Hungary, Ireland, Italy, Lithuania, Luxembourg, Latvia, Malta, Netherlands, Poland, Portugal, Romania, Sweden, Slovenia, Slovakia
    Legal act
    S.I. 2020/1432
    Tariff lines
    on 1 of 2 lines

Import requirements 5

  • Prohibition or restrictionImport prohibition
    Applies to goods from
    Cambodia, Comoros, North Korea, St Vincent & the Grenadines
    Legal act
    2014 No. 170, S.I. 2019/411
  • Import controlVeterinary control
    Applies to goods from
    Afghanistan, Albania, Algeria, American Samoa, Andorra, Angola, Anguilla, Antarctica and 232 more
    Legal act
    S.I. 2019/782
    Documents
    • C084 Exemption by virtue of Articles 3 and 4 of regulation 2019/2122 (animals intended for scientific purposes, research and diagnostic samples, and samples for product analysis and quality testing).
    • N853 Common Health Entry Document for Products (CHED-P) (as set out in Part 2, Section B of Annex II to Commission Implementing Regulation (EU) 2019/1715 (OJ L 261))
    • Y058 Exemption by virtue of Article 7 of Commission Delegated Regulation 2019/2122 (Goods which form part of passengers' personal luggage and are intended for personal consumption or use) or Article 10 (small consignments of goods sent to natural persons which are not intended to be placed on the market) of Commission Delegated Regulation 2019/2122
    • Y930 The declared goods are not concerned by Commission Implementing Regulation (EU) 2021/632
  • Import controlRestriction on entry into free circulation
    Applies to goods from
    Ukraine
    Legal act
    S.I. 2022/395
    Documents
    • 9009
    • 9010
    • 9017
  • Import controlControl on illegal, unreported and unregulated fishing
    Applies to goods from
    all countries except Cambodia, Comoros, St Vincent & the Grenadines
    Documents
    • C673 Importer Declaration or Re-export Certificate, as foreseen in Annex II of Regulation (EC) 1005/2008 or Annex IV of Regulation (EC) 1010/2009
    • Y927 The declared goods are not concerned by Council Regulation (EC) No. 1005/2008
  • Import controlImport control of organic products
    Applies to goods from
    all countries except Austria, Belgium, Bulgaria, Switzerland, Cyprus, Czechia, Germany, Denmark, Estonia, Spain, Finland, France, United Kingdom, Greece, Croatia, Hungary, Ireland, Iceland, Italy, Lithuania, Luxembourg, Latvia, Malta, Netherlands, Norway, Poland, Portugal, Romania, Sweden, Slovenia, Slovakia
    Legal act
    S.I. 2019/693
    Documents
    • C644 Certificate of inspection for organic products
    • Y929 Goods not concerned by Regulation (EU) 2018/848 (organic products)

Preferential rates by country

Agreement or schemeCountriesRate
standard rate (no agreement)—20%
DCTS Comprehensive
Afghanistan, Angola, Bangladesh, Benin and 38 more

Afghanistan, Angola, Bangladesh, Benin, Bhutan, Burkina Faso, Burundi, Cambodia, Central African Republic, Chad, Comoros, Congo - Kinshasa, Djibouti, Eritrea, Ethiopia, Gambia, Guinea, Guinea-Bissau, Haiti, Kiribati, Laos, Liberia, Malawi, Mali, Mauritania, Myanmar (Burma), Nepal, Niger, Rwanda, São Tomé & Príncipe, Senegal, Sierra Leone, Somalia, South Sudan, Sudan, Tanzania, Timor-Leste, Togo, Tuvalu, Uganda, Yemen, Zambia

Free
European Union (including code "EU")
Austria, Belgium, Bulgaria, Croatia and 23 more

Austria, Belgium, Bulgaria, Croatia, Cyprus, Czechia, Denmark, Estonia, Finland, France, Germany, Greece, Hungary, Ireland, Italy, Latvia, Lithuania, Luxembourg, Malta, Netherlands, Poland, Portugal, Romania, Slovakia, Slovenia, Spain, Sweden

Free
DCTS Enhanced
Algeria, Bolivia, Cape Verde, Congo - Brazzaville and 13 more

Algeria, Bolivia, Cape Verde, Congo - Brazzaville, Cook Islands, Kyrgyzstan, Micronesia, Mongolia, Nigeria, Niue, Pakistan, Philippines, Sri Lanka, Syria, Tajikistan, Uzbekistan, Vanuatu

Free
CARIFORUM
Antigua & Barbuda, Bahamas, Barbados, Belize and 10 more

Antigua & Barbuda, Bahamas, Barbados, Belize, Dominica, Dominican Republic, Grenada, Guyana, Jamaica, St Kitts & Nevis, St Lucia, St Vincent & the Grenadines, Suriname, Trinidad & Tobago

Free
OCTs (Overseas Countries and Territories)
Anguilla, Bermuda, British Indian Ocean Territory, British Virgin Islands and 7 more

Anguilla, Bermuda, British Indian Ocean Territory, British Virgin Islands, Cayman Islands, Falkland Islands, Montserrat, Pitcairn Islands, South Georgia & South Sandwich Islands, St Helena, Turks & Caicos Islands

Free
Central America Costa Rica, El Salvador, Guatemala, Honduras, Nicaragua, Panama Free
SADC EPA Botswana, Eswatini, Lesotho, Mozambique, Namibia Free
Eastern and Southern Africa States Madagascar, Mauritius, Seychelles, Zimbabwe Free
CPTPP Brunei, Malaysia Free
UK–Albania agreement Albania Free
UK–Australia agreement Australia Free
UK–Canada agreement Canada Free
UK–Côte d’Ivoire agreement Côte d’Ivoire Free
UK–Chile agreement Chile Free
UK–Cameroon agreement Cameroon Free
UK–Colombia agreement Colombia Free
UK–Ceuta & Melilla agreement Ceuta & Melilla Free
UK–Ecuador agreement Ecuador Free
UK–Egypt agreement Egypt Free
UK–Fiji agreement Fiji Free
UK–Georgia agreement Georgia Free
UK–Ghana agreement Ghana Free
DCTS Standard Indonesia Free – 16.5%
UK–Israel agreement Israel Free
UK–India agreement India Free
UK–Japan agreement Japan Free
UK–Kenya agreement Kenya Free
UK–South Korea agreement South Korea Free
UK–Lebanon agreement Lebanon Free
UK–Morocco agreement Morocco Free
UK–Moldova agreement Moldova Free
UK–North Macedonia agreement North Macedonia Free
UK–Mexico agreement Mexico Free
UK–Norway agreement Norway Free – 6.6%
UK–New Zealand agreement New Zealand Free
UK–Peru agreement Peru Free
UK–Papua New Guinea agreement Papua New Guinea Free
UK–Palestinian Territories agreement Palestinian Territories Free
UK–Serbia agreement Serbia Free
UK–Solomon Islands agreement Solomon Islands Free
UK–Singapore agreement Singapore Free
UK–San Marino agreement San Marino Free
UK–Tunisia agreement Tunisia Free
UK–Türkiye agreement Türkiye Free
UK–Ukraine agreement Ukraine Free
UK–Vietnam agreement Vietnam Free
UK–Samoa agreement Samoa Free
UK–Kosovo agreement Kosovo Free
UK–South Africa agreement South Africa Free
UK–Iceland agreement Iceland 6.6%

UK: imports by month

last 12 months£249k+101.9% · previous 12 months
Average import price£2.73 per kg
Jan 2024: £31kMar 2024: £451Apr 2024: £6kMay 2024: £18kJun 2024: £22kJul 2024: £11kAug 2024: £6kSept 2024: £11kOct 2024: £29kNov 2024: £5kDec 2024: £11kJan 2025: £27kFeb 2025: £3kMar 2025: £13kApr 2025: £6kMay 2025: £6kJun 2025: £3kJul 2025: £9kSept 2025: £9kOct 2025: £14kNov 2025: £3kDec 2025: £18kJan 2026: £21kFeb 2026: £42kApr 2026: £76kMay 2026: £30kJun 2026: £13kJul 2026: £11kAug 2026: £11k 202420252026
Data up to August 2026 (provisional) · Monthly data: Eurostat Comext (CC BY 4.0), HMRC (OGL v3.0)

Main suppliers, last 12 months

CountryValueShareChange
Indonesia £114k 45.9% +27%
India £90k 36.1% +182.4%
Suriname £31k 12.6% —
Panama £9k 3.5% —
Portugal £5k 1.9% +202.8%

Same subheading in other tariffs

World trade in 2024

0303.42 · US$1.2bn

Trade value (US$) no reported trade < US$1.1mUS$1.1m+US$12m+US$51.5m+> US$90.6m

Exports: 97
  1. Taiwan: US$119.1m
  2. Indonesia: US$99.6m
  3. Seychelles: US$90.6m
  4. China: US$80.7m
  5. Spain: US$71.5m
  6. Papua New Guinea: US$64.8m
  7. Panama: US$64.8m
  8. South Korea: US$62.9m
  9. France: US$61.5m
  10. Philippines: US$51.5m
  11. Thailand: US$49.5m
  12. Venezuela: US$42.9m
  13. Vietnam: US$35.1m
  14. Micronesia: US$28.3m
  15. Mexico: US$25.9m
  16. Belize: US$25.9m
  17. India: US$23.9m
  18. Vanuatu: US$22.9m
  19. Nauru: US$17.8m
  20. Fiji: US$17.2m
  21. El Salvador: US$16.9m
  22. Nicaragua: US$14.6m
  23. Maldives: US$12.5m
  24. Senegal: US$12m
  25. Ecuador: US$11.8m
  26. Japan: US$11.7m
  27. Mauritius: US$10.9m
  28. Colombia: US$10.8m
  29. Guatemala: US$10m
  30. Kiribati: US$9.4m
  31. Marshall Islands: US$9m
  32. Oman: US$6m
  33. Tuvalu: US$5.8m
  34. Tanzania: US$5.6m
  35. Malaysia: US$4.3m
  36. Portugal: US$4m
  37. Singapore: US$3m
  38. Solomon Islands: US$2.9m
  39. South Africa: US$2.8m
  40. United States: US$2.8m
  41. British Indian Ocean Territory: US$2.6m
  42. Netherlands: US$2.5m
  43. Italy: US$2.4m
  44. Sri Lanka: US$1.5m
  45. Ghana: US$1.4m
  46. Guinea: US$1.2m
  47. Brazil: US$1.2m
  48. Suriname: US$1.1m
  49. Costa Rica: US$928k
  50. Côte d’Ivoire: US$914.2k
  51. Madagascar: US$865.8k
  52. Morocco: US$856.2k
  53. Denmark: US$737.8k
  54. Brunei: US$733.4k
  55. Germany: US$632.7k
  56. Romania: US$512.2k
  57. Hong Kong SAR China: US$496.2k
  58. Kenya: US$408k
  59. Cape Verde: US$381.9k
  60. Peru: US$286.9k

Top exporters

RankCountryValueShare
1 Taiwan US$119.1m 9.6%
2 Indonesia US$99.6m 8%
3 Seychelles US$90.6m 7.3%
4 China US$80.7m 6.5%
5 Spain US$71.5m 5.7%
6 Papua New Guinea US$64.8m 5.2%
7 Panama US$64.8m 5.2%
8 South Korea US$62.9m 5%
9 France US$61.5m 4.9%
10 Philippines US$51.5m 4.1%

Top importers

RankCountryValueShare
1 Vietnam US$220.8m 17.7%
2 Thailand US$181.5m 14.6%
3 Spain US$177.4m 14.2%
4 Japan US$124.5m 10%
5 Italy US$83.8m 6.7%
6 Ecuador US$66.2m 5.3%
7 Philippines US$61.3m 4.9%
8 Guatemala US$52.2m 4.2%
9 Costa Rica US$38.2m 3.1%
10 United States US$36.1m 2.9%

Recent rule changes mentioning this code

Acts whose text cites this code or its heading. Check the act itself: a code can be cited for reasons other than a change of its duty.

  1. GB Tariff change

    Update to Autonomous Tariff Suspensions – 28 May 2026

    Trade Tariff news 6499 · Source: trade-tariff.service.gov.uk

Rule changes →

The UK Global Tariff divides subheading 0303.42 into 2 tariff lines; the duty is 20%.

In the EU Combined Nomenclature, subheading 0303.42 covers 2 tariff lines and the duty is between 20% and 22%.

166 countries pay no duty in the UK thanks to trade agreements and preference schemes such as DCTS Comprehensive and European Union, against a standard rate of 20%.

In the UK, additional duty of 35% applies on top of the customs duty to goods from Belarus and Russia.

Imports of these goods into the UK came to £248.8k between September 2025 and August 2026 (up 102% on the year before); Indonesia supplied 46%, followed by India.

In 2024, countries exported these goods worth US$1.2bn (−9.6% year on year).

The largest exporter was Taiwan (US$119.1m), followed by Indonesia.

Questions and answers

What is the HS code for yellowfin tuna (Thunnus albacares)?

Yellowfin tuna (Thunnus albacares) fall under HS subheading 0303.42, part of heading 0303, in section I of the Harmonized System.

What is the import duty on yellowfin tuna (Thunnus albacares) in the UK?

Under the UK Global Tariff, imports under 0303.42 from countries without a preferential agreement are charged at 20%. Preferential rates, anti-dumping duties and VAT are not included.

What is the import duty on yellowfin tuna (Thunnus albacares) in the EU?

Under the EU Combined Nomenclature, imports under 0303.42 from countries without a preferential agreement are charged at 20% to 22%, depending on the line. Preferential rates, anti-dumping duties and VAT are not included.

Which country exports the most yellowfin tuna (Thunnus albacares)?

Taiwan, with US$119.1m in 2024 (9.6% of world exports).

Which countries can export these goods to the UK duty-free?

166 countries pay no duty under a trade agreement or preference scheme, among them partners under DCTS Comprehensive, European Union, DCTS Enhanced. The goods must meet the agreement’s rules of origin and the importer needs proof of origin; otherwise the standard rate of 20% applies. Pick a country above to see its rate.

Is there anti-dumping duty on these goods?

The UK charges additional duty of 35% on goods from Belarus and Russia. Lower rates apply to the named exporters listed in the measure.

Where does the UK import these goods from?

In the 12 months to August 2026, the largest suppliers were Indonesia (46%), India (36%) and Suriname (13%), out of total imports of £248.8k.